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NY 876026




SEPTEMBER 4, 1992

CLA-2-62:S:N:N3:357 876026

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000

Mr. Sid Freund
Sunderland of Scotland, Inc.
8040 Remmet Ave. Suite 8
Canoga Park, CA 91304

RE: The tariff classification of three men's woven pullover jackets with a Scotchgard application from Scotland

Dear Mr. Freund:

In your letter dated June 19, 1992, you requested a classification ruling. Three sample garments were submitted. Each is made of a woven nylon fabric which you advised has an application of the substance "Scotchgard," rendering it water resistant. You also indicated that these items are worn by golfers in inclement weather over other garments for protection against the elements.

The first sample, style 1114, has a half-zipper opening, knit cuffs, collar and waistband, side-seam pockets and an embroidered logo on the left sleeve.

The second sample, style 1111, has a V-neck with a cross- over knit collar and raglan sleeves with piping inserted in the seams. It also has knit cuffs and waistband, an embroidered logo on the left sleeve and side-seam pockets.

The third sample, style 1117, has a crew neck, raglan sleeves with contrasting piping inserted in the seams, knit cuffs, collar and waistband, an embroidered logo on the left sleeve and side-seam pockets.

According to an analysis performed by the Customs laboratory these three samples meet the tariff definition of water resistant as defined in HTS Chapter 62 Additional U.S. Note 2.

The applicable subheading for the three garments will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles. The duty rate will be 7.6% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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